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2022-03-31-accounts

BRIGHTON AND HOVE LGBT SWITCHBOARD

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Registered Number: 3920445 Registered Charity Number: 1088133

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

CONTENTS

Page
Trustees’ Annual Report 1 – 8
Independent Examiners’ Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 – 20

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

TRUSTEES’ ANNUAL REPORT 31 MARCH 2022

The Trustees (who also act as Directors for Companies Act purposes) have pleasure in presenting their report and financial statements for the year ended 31 March 2022.

The Trustees believe that the financial statements comply with current statutory requirements and the Charity’s governing document.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name: Brighton and Hove LGBT Switchboard
Company Number: 3920445
Charity Number: 1088133
Directors (Trustees): D Draper (Resigned 26 October 2021)
K A Brown
S Dowe
C Barrett (Resigned 2 December 2021)
G Angelucci
H Gavagan (Resigned 26 May 2022)
P Bampton
A Croucher
A J Boys (Resigned 4 November 2021)
E Hatcher (Appointed 2 December 2021)
J Howard (Appointed 2 December 2021)
R Macey (Appointed 26 May 2022)
Company Secretary: A Croucher
Chief Executive Officer: J Bayliss
Registered Office: Community Base
Brighton
East Sussex
BN1 3XG
Bankers: CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent, ME19 4JQ
Independent Examiner: VMR Anderson BA(Hons) FCA DChA
Chartered Accountant
Clark Brownscombe
2 St Andrews Place
Lewes
East Sussex BN7 1UP

Page 1

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES’ ANNUAL REPORT 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Incorporation

Brighton and Hove LGBT Switchboard was incorporated as a company limited by guarantee (registered number 3920445) on 7 February 2000. The governing document is the Memorandum and Articles of Association as amended by Special Resolutions dated 18 June 2001 and 6 November 2013. The company became a registered charity (registered charity number 1088133) on 21 August 2001.

Trustees

The Management Committee (Directors) may at its discretion admit to membership any lesbian, gay man, bisexual and transgender person who is a volunteer and has satisfactorily completed the volunteer training programme and/or meets such other criteria the Management Committee shall specify pursuant to Article 75.

Risk Management

The Directors have reviewed the major risks to which the charity is exposed and have implemented any necessary systems to mitigate those risks.

PUBLIC BENEFIT

In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17 (5) of the Charities Act 2011 to have due regard to public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set.

The Trustees believe that the following paragraphs, specifically on the “Objectives and Activities” and “Achievements and Performance” for the year, relate in detail to the benefit that the charity provides to the public.

OBJECTIVES AND ACTIVITIES

Objectives

The objectives of the company are to relieve any mental and emotional difficulties suffered by persons who are lesbian, gay, bisexual and transgender (referred to in this documents as LGBT) or in doubt about their sexual or gender identity or by those who may be affected by, or involved with such persons, by provision of information, support and counselling services.

ABOUT BRIGHTON AND HOVE LGBT SWITCHBOARD

What We Do

Switchboard is a charity for LGBTQ people looking for a sense of community, support and information. We connect people and support them directly through specially developed services or link them to other specialist organisations.

Our current services include:

Page 2

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2022

Set up in 1975, Switchboard has a long as trusted history with the LGBTQ community in Brighton and Hove and beyond. Next year we celebrate 45 years of supporting LGBTQ individuals and communities.

ACHIEVEMENTS AND PERFORMANCE

Chair’s report

In December 2021 I accepted the role of Chair for Brighton & Hove LGBT Switchboard, stepping into the shoes of my predecessor Dawn Draper. Dawn carried out the role for many years with huge dedication and commitment, resulting in a period of growth and development which has seen the organisation thrive and evolve into one that I feel privileged to be part of. I, and on behalf of the entire Switchboard network of volunteers, staff and clients, would like to give huge thanks and appreciation for all that Dawn has given to the organisation. Dawn’s time as Chair will remain as a crucial and valuable time in our history and will always be a significant part of any future planning and development.

It has been an extremely busy and exciting time for the organisation, who have a seen significant increase in our support and influence as a result of the combined work of our staff and volunteers. My gratitude to all involved is difficult to express fully in this report but be assured every contribution, no matter how small, I consider to be crucial to our future sustainability and consistent delivery of high quality and much needed services that have untold impact on some of the most vulnerable members of our community. For this I offer my sincere thanks; I truly hope that you understand just how appreciated and important your work has been.

Although growth is important to the future strength and sustainability of the organisation, we are always mindful of the need to stay focused on our core values and mission. With this in mind we have spent time developing our future strategy with the involvement of all stakeholders and the guidance of external facilitators. Significant progress has been achieved. This work is ongoing but there is still some work to be done before we publish our strategy. Again, thank you to all who have and continue to give their time to ensure our strategy reflects the current and future needs of our community and, more importantly, that we maintain our service provision at the highest standard - as is deserved by all our community no matter their vulnerability or the inequalities they have experienced in mainstream generic services.

It is always hard to highlight specific work without the inference of lesser regard for those not mentioned. I categorically wish to acknowledge the importance of all we do and my belief that every individual whose life we touch through our work is of equal importance - whether it be to step in and prevent untold escalation of harm for an individual, or to provide support to someone with an unimaginable history who we can only hope to guide towards a future with new hope and the reassurance that we will always be here to empower you to live your best life.

In this spirit I am not going to list individuals or specific services but offer my congratulations and thanks for all we have achieved and for the fact that you have given me the opportunity to be part of such amazing and important work.

Simon Dowe, Chair of Trustees

Page 3

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2022

CEO Report

Since our last annual report, we have continued to navigate the prolonged challenges that the Covid-19 pandemic has had on many of our service users and staff members. Our team has remained dedicated to the communities we serve and has maintained commitment and passion in its approach. Throughout this year, we have continued to grow and thrive and to stay focused in our determination to support and empower LGBTQ people to realise their own unique potential.

During this period of growth, we have paid attention to our organisational infrastructure. Our Operations and Development Manager has been integral to this and to the support this additional management position has provided to our expanding team, particularly those working in direct contact with our service users.

We have continued to realise the value and significant benefits of collaborative and partnership working and have both maintained and built on our relationships with partner organisations, funders and commissioners and with the research and academic communities. We remain a trusted source of knowledge and experience in Brighton and Hove, and increasingly beyond. This has been seen in many of our well-established projects. Our Disability and Neurodiversity, Older People’s, Dementia Support, and Trans and Non-Binary Link projects have each continued to see significant monthly increases in the numbers of service users engaging with them. Each have provided blended and hybrid delivery models as standard to meet the needs of our service users.

Our Domestic Abuse Support Service opened and is now an established part of our project portfolio, supporting an increasing number of service users from across Sussex. We worked hard to ensure the design of this service was service user led and we launched an exciting awareness campaign to let both fellow professionals and community members know that we are here to support them.

We remained an intrinsic part of NHS England’s Rainbow Badge partnership and look forward to seeing the future impacts that this work will continue to have at a systemic level. Our Health and Inclusion project will be building on the findings of our earlier research into the impact of Covid-19 on LGBGTQ+ persons in Brighton and Hove. We are excited and looking forward to hosting a housing conference in the summer in partnership with a national housing provider and a local university.

In this period, we took on a larger office space to accommodate our growing team and have seen the considerable team-working benefits of working together in this new space. Whilst we have maintained regular online meetings throughout the year, it’s wonderful for the team to be together after the challenges of working more remotely throughout the pandemic.

We recruited a Training and Inclusion Manager to build on our approach to diversifying our income streams. This role will allow us to continue to provide high quality training and to build ever-stronger relationships with local businesses, the health and social care sector and other agencies who are supportive of our values and mission.

We would like to thank everyone who has supported us this year, whether that be through kind donations, procuring our training packages, or commissioning and funding our services. Your investments allow us to continue placing the needs of the communities we serve at the very heart of our work. Also thank you to our incredibly skilled and caring volunteers, trustees and staff who give their invaluable time and energy. It’s a pleasure to work alongside you and to know, with your dedication and commitment, that Switchboard is well-placed to explore, learn and respond to the needs of LGBTQ communities in the year ahead.

Page 4

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2022

2021-22 Our Year at a Glance:

Helpline

We have been supported by local authorities’ funding to ensure our helpline reaches out beyond Brighton and Hove and into the surrounding East and West Sussex. We have interacted over 3,000 times with our callers this year and have established an online webchat facility to support them, in addition to our telephone-based support. We have engaged with our Helpline volunteers to explore other volunteering opportunities at Switchboard that they have skills and interest in.

Health and Inclusion Project (HIP)

Following the success of our research into and subsequent report on the impact of Covid-19 on LGBTQ communities in Brighton and Hove, a significant theme of insecure and unsafe housing emerged. In response to this, the HIP will be collaborating with Clarion Futures and the University of Brighton to host an LGBTQ housing conference this summer. It will be a terrific opportunity to bring together a broad range of community members and other key stakeholders to discuss the housing needs of the LGBTQ communities in the city.

Disability and Neurodiversity Project

Our social media-based membership has grown to over 400 this year, and there has been an established online fortnightly peer support group throughout this period. This has been a lifeline for many service users experiencing loneliness and isolation. The addition of a project assistant has meant that, in addition to the group meetings, some service users have also received one-to-one support. This has proved invaluable to building their confidence and to have a space to discuss more private concerns around matters such as health, housing and finance.

Older People’s Project

We re-established in-person meetings throughout this year, being always mindful of Covid-related safety measures and the individual needs of our service users. Bringing people together again has reduced feelings of isolation and anxiety about socialising physically with others. Our woodland trips and community centre-based meet ups have flourished, and we have seen greater numbers attending our peer group sessions than ever before. We now look forward to the year ahead in this project as we plan a further programme of arts and cultural activities to engage our service users.

Rainbow Café/Dementia Support

Lottery funding allowed us to expand our capacity and reach outside of Brighton and Hove and into West Sussex. Peer support sessions for LGBTQ persons living with or affected by dementia have been established in Worthing and Tangmere and have been increasingly well attended. We have continued also to influence health and social care services through the delivery of specialist LGBTQ dementia training and have established close connections with various dementia action alliances, memory assessment services and dementia researchers throughout this period.

Trans and Non-Binary Link

We have had another successful year of supporting trans and non-binary (TNB) communities across Sussex. Our awareness raising activities throughout this year have resulted in a growth in service user numbers and in engagement. Our vaccine support offer for the TNB communities was well received and provided essential information about Covid-19 vaccination and supported people to attend vaccination sites, where needed.

Page 5

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2022

Grief Encounters

We continued our programme of ‘Grief Meets’ peer support sessions. These included events to explore grief and loss through activities, such as creative writing, self-care and crafts. We plan to build capacity over the coming year by adding a project assistant who will support in the development of a further programme of peer support events and in spreading the word further about this project to networks across the region.

Domestic Abuse Support

Our specialist LGBTQ+ domestic abuse support service launched this year after a 3-month consultation process with community members who identified as survivors of domestic-abuse. Their input ensured the foundations of this project have been service-user led and we will ensure that this ethos continues as we look forward to the year ahead. During this period, we began to receive referrals to our service both from individuals and from professionals. We will continue to work closely with appropriate agencies in the city, such as RISE, Victim Support and Survivor’s Network.

Training and Inclusion

With our new training and inclusion manager in place, we began to clear our list of clients awaiting training from us. We will continue to develop our training offers over the coming year, including specialist training in the areas of domestic abuse, dementia, ageing and health.

Jacob Bayliss CEO

Financial Review

The financial accounts for 2021/22 reflect another positive year for the organisation. Our funding levels increased during the year by £81,098 despite the earlier part of the year being disrupted by the COVID 19 pandemic. Switchboard ended the year with a surplus of £18,127 which will be rolled forward to support the delivery of our vital services in the new year.

Switchboard would like to thank the following partners and grant-awarding bodies for their support in 2021-22.

Page 6

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2022

Switchboard would also like to thank everyone who fundraised for us during the year.

Reserves Policy

Introduction

We take seriously our responsibilities for good strategic and financial planning, risk management and the employment of staff. The reserves policy is in place to ensure that these responsibilities can be met in the event of unexpected events having an adverse effect on the charity’s financial position and ability to continue to operate.

Requirement for cash reserves

The trustees believe that Switchboard should hold financial reserves to ensure that the charity can continue to operate and meet the needs of users in the event of unforeseen and potentially financially damaging circumstances. It has considered the reliability and continuance of future funding, timing of cash flows and working capital requirements, cover for unplanned emergency repairs and potential liabilities relating to staff should there be closure of a particular activity.

The trustees consider therefore that it would be prudent to set aside an amount that enables it to meet known closure liabilities plus a general contingency of £5,000. This amount is currently deemed to be £30,000. This approach plus the adequacy of the levels of reserves should be kept under review on a sixmonthly basis. The organisation should aim in the future to increase reserve levels to support strategic decision making and unexpected challenges.

The Policy

We aim to ensure the charity’s cash reserves allow for contingency planning, inward investment and enable us to meet all our statutory liabilities, whilst not holding too high a level of reserves that means income is not being used appropriately to meet the charity’s objectives. Our policy is that, as a priority, reserves must always be sufficient to cover outstanding debts and liabilities.

Additional consideration is given to the costs that would arise in the event of the charity needing to cease operations and/or the transfer of services to another organisation. The CEO and Treasurer shall update the Board on a six-monthly basis of the potential closure costs and associated liabilities, so that the adequacy of the reserve can be considered and action taken to increase/decrease as appropriate.

Management of cash reserves

To ensure proper financial management we will hold the reserves in a separate bank account and it will be clearly identified as reserves in the annual budgets. Review of reserves held and use of cash reserves will be part of annual budget planning and be an integral part of all financial, strategic and service development decisions that occur throughout the year. Reserves can only be used with the agreement of the Trust Board.

STATEMENT OF DIRECTORS’ (TRUSTEES’) RESPONSIBILITIES

The Trustees (who are also Directors of Brighton and Hove LGBT Switchboard for the purposes of Company law) are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Page 7

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2022

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company as at the end of the year and of the surplus or deficit of the company for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the company and to prevent and detect fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities and in accordance with the Special Provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Statement of Recommended Practice – Accounting and Reporting by Charities.

INDEPENDENT EXAMINER

In accordance with section 72 of the Memorandum of Association the Company has dispensed with the requirement to have its accounts formally audited and has appointed VMR Anderson BA(Hons) FCA DChA of Clark Brownscombe to act as Independent Examiner.

The report of the Directors has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Signed on behalf of the board: 15 November 2022

Angela Croucher - Director / Trustee

Date:

Page 8

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

INDEPENDENT EXAMINERS’ REPORT TO THE MEMBERS OF BRIGHTON AND HOVE LGBT SWITCHBOARD

I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2022 which are set out on pages 10-20.

Responsibilities and basis of report

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s report

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

VMR Anderson BA(Hons) FCA DChA Chartered Accountant Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 1UP

Date: 18 November 2022

Page 9

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

Note
Unrestricted
Funds
Restricted
Funds
£
£
INCOME FROM
Donations
3,845
-
Grants
4
10,104
249,945
Charitable activities
- Counselling and course fees
29,210
-
Fundraising
18,185
-
Investments
14
-
TOTAL
61,358
249,945
EXPENDITURE ON
Raising funds
5
2,168
32
Charitable activities
5
42,304
248,672
TOTAL
44,472
248,704
NET INCOME
16,886
1,241
BALANCE BROUGHT FORWARD
62,649
78,301
BALANCE CARRIED FORWARD
79,535
79,542		 Total
Funds
2022
£
3,845
260,049
29,210
18,185
14
311,303
2,200
290,976
293,176
18,127

140,950
159,077		 Total
Funds
2021
£
2,765
206,965
3,276
17,169
30
230,205
235
181,141
181,376
48,829
92,121
140,950

The detailed 2021 comparative statement of financial activities is reported in note 2.

The notes form part of these financial statements

Page 10

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

BALANCE SHEET AS AT 31 MARCH 2022

Note
FIXED ASSETS
Tangible fixed assets
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
CREDITORS:amounts falling due within one year
9
(
NET CURRENT ASSETS
CAPITAL AND RESERVES
Restricted funds
13
Unrestricted funds
12		 2022
£ £


1,211
4,164
289,401
293,565
135,699)

157,866
159,077
79,542
79,535
159,077		 2021
£
933
5,592
191,636
197,228
(57,211)
140,017
140,950
78,301
62,649
140,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 15 November 2022 and were signed on its behalf by:

Angela Croucher - Director/Trustee

The notes form part of these financial statements

Page 11

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102, effective 1 January 2019), hereafter referred to as the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Brighton and Hove LGBT Switchboard meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

There are no material uncertainties concerning the charity’s ability to continue as a going concern.

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. However, there are no judgements or assumptions that have a significant risk of causing material adjustment.

1.2 Income

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Other income and income from investments is included when received.

Page 12

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1.3 Expenditure

Resources expended are recognised in the period in which they are incurred and include attributable VAT which cannot be recovered.

In accordance with the Statement of Recommended Practice: Accounting by Charities, the resources expended have been categorised as follows:

1.4 Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities as incurred.

1.5 Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The costs of the defined contribution scheme are included with the associated staff costs and are allocated to charitable activities. The charity participates on the NEST pension scheme in accordance with meeting auto enrolment responsibilities.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computers - 33⅓% straight line Office equipment - 15% reducing balance

1.7 Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

1.8 Designated funds

Designated funds are unrestricted funds earmarked by the management committee for particular purposes.

1.9 Restricted funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

1.10 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Page 13

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Total Total
Unrestricted Restricted Funds
Funds Funds 2021
INCOME FROM £ £ £
Donations 2,765 - 2,765
Grants 12,095 194,870 206,965
Charitable activities
- Counselling and course fees 3,276 - 3,276
Fundraising 17,027 142 17,169
Investments 30 - 30
TOTAL 35,193 195,012 230,205
EXPENDITURE ON
Raising funds 235 - 235
Charitable activities 18,206 162,935 181,141
TOTAL 18,441 162,935 181,376
NET MOVEMENT IN FUNDS 16,752 32,077 48,829
BALANCE BROUGHT FORWARD 45,897 46,224 92,121
BALANCE CARRIED FORWARD 62,649 78,301 140,950
3. NET INCOME
The net income is stated after charging: 2022 2021
£ £
Depreciation of tangible fixed assets 598 730
Independent Examiners’ fee 2,208 2,148
During the year, no director/trustee received any emoluments or reimbursement for services (2021:
£Nil). The key management personnel of the company comprise the trustees and the Chief
Executive Officer. The total employee benefits of the key management personnel were £45,196
(2021: £45,196).

Details of staff costs are as follows:

Salaries

Social Security Costs

Pension Costs

Furlough claim




Average number of employees		 2022
£
210,418
10,144
2,827
-

223,389
12		 2021
£
122,578
3,246
1,484
(1,566)
125,742
8

No employee received remuneration in excess of £60,000 (2021: None).

Page 14

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. GRANTS RECEIVED
Unrestricted
£
Restricted
£


Brighton & Hove City Council
- Old Peoples Project
-
20,000
- HIP
-
22,000
- Emergency Funding
-
4,484
- Grief Meets
-
6,370
NHS Rainbow Badge
-
14,291
Enterprise Developments
5,769
-
Rainbow Fund - Dementia Café
-
-
Sussex Police
-
31,137
Tudor Trust
26,507
Sussex Community Foundation
-
10,000
Comic Relief
-
20,525
Impetus – Trans Links
-
-
Safe Loves
-
2,500
ESCC – HIP
2,375
-
Rainbow Fund
-
-
LGBT Consortium
-
9,000
Community Roots
-
5,973
Sussex Community Fund
-
-
Inclusion Award
-
5,000
Henry Smith
-
5,000
Sussex Community Grief Meets
-
5,000
Survivors Network
-
2,250
Chalk Cliff
-
-
Safer East Sussex
-
5,000
Giff Gaff
-
-
Good Things Foundation
1,960
-
National Lottery
-
26,344
Caf Bank
-
-
Together Co
-
28,564
Sussex Community Covid-19
-
-
Grief Meets Lottery
-
-
10,104
249,945		 Total
2022
£
20,000
22,000
4,484
6,370
14,291
5,769
-
31,137
26,507
10,000
20,525
-
2,500
2,375
-
9,000
5,973
-
5,000
5,000
5,000
2,250
-
5,000
-
1,960
26,344
-
28,564
-
-
260,049		 Total
2021
£
20,000
22,000
4,866
-
-
-
11,133
-
25,054
-
-
22,266
-
-
10,028
16,000
5,973
2,889
5,000
-
-
11,750
-
-
1,700
3,395
29,707
5,000
2,288
4,866
3,050
206,965

Page 15

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

5. EXPENDITURE
Unrestricted
£
Restricted
£


Cost of raising funds
Fundraising events
2,168
32
Charitable Activities:
Helpline - Direct costs
-
1,600
Volunteer other expenses
-
736
Community engagement costs
992
13,681
Office overheads
4,280
28,291
Staff training and governance
1,877
4,579
AGM costs
19
-
Staff costs (net of Employer’s allowance)
32,181
195,051
Freelance
-
1,065
Recruitment expenses
-
1,628
Independent Examination fee
2,208
-
Payroll costs
509
1,285
Consultancy fees
156
160
Other professional fees
-
-
Bank charges
80
-
Depreciation – Furniture, fittings and
office
2
-
Depreciation – Computer equipment
-
596
42,304
248,672		 Total
2022
£


2,200
1,600
736
14,673
32,571
6,456
19
227,232
1,065
1,628
2,208
1,794
316
-
80
2
596
290,976		 Total
2021
£
235
1,581
326
13,802
12,847
451
-
125,742
13,900
1,768
2,148
2,154
4,905
726
61
134
596
181,141

6. TAXATION

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes.

Page 16

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. TANGIBLE FIXED ASSETS


Furniture,
Fittings and
Equipment
Computer
Equipment
£
£

Cost
At 1 April 2021
1,972
4,525
Additions
-
876
Disposals
-
-

At 31 March 2022
1,972
5,401

Depreciation
At 1 April 2021
1,970
3,594
Charge for the year
2
596
On Disposals
-
-

At 31 March 2022
1,972
4,190
Net book value
At 31 March 2022
-
1,211

At 31 March 2021
2
931
8. DEBTORS

2022
£

Debtors and prepayments
4,164

9. CREDITORS: Amounts falling due within one year
2022
£

Other creditors and accruals
11,648
Deferred income
124,051


135,699		 Total
£
6,497
876
-
7,373
5,564
598
-
6,162
1,211
933
2021
£
5,592
2021
£
8,071
49,140
57,211

10. STATUTORY INFORMATION

The Company is a private company, limited by guarantee. Members have a liability not exceeding £1 each in the event of a winding up. The company is registered in England and Wales and the registered number and registered office address can be found on the Legal and Administrative information page.

Page 17

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible
Fixed
Assets
£
Net
Current
Assets
£
Total
2022
£
Restricted
-
79,542
79,542
Unrestricted
1,211
78,324
79,535
1,211
157,866
159,077
ANALYSIS OF NET ASSETS BETWEEN FUNDS (PRIOR YEAR)
Tangible
Fixed
Assets
£
Net
Current
Assets
£
Total
2021
£
Restricted
-
78,301
78,301
Unrestricted
933
61,716
62,649
933
140,017
140,950
12. UNRESTRICTED FUNDS
Balance
at 1 April
2021
£
Income
£
Expenditure
£
General Reserves
62,649
61,358
(44,472)
UNRESTRICTED FUNDS (PRIOR YEAR)
Balance
at 1 April
2020
£
Income
£
Expenditure
£
Unrestricted Funds
General Reserves
45,897
35,193
**(18,441) **		 Total
2021
£
78,301
62,649
140,950
Total
2020
£
46,224
45,897
92,121
Balance
31 March
2022
£
79,535
Balance
31 March
2021
£
62,649

Page 18

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

13. RESTRICTED FUNDS
Balance
at 1 April
2021
£
B&HCC Older Peoples Project
3,105
B&HCCG
5,000
Tudor Trust – Disability Project
5,560
Henry Smith
-
NHS Rainbow Badge
-
National Lottery
-
Survivors Network
2,949
B&HCC Vaccine Buddy
-
B&HCC Grief Meets
-
Community Roots
-
Sussex Community Fund
1,535
Sussex Police
-
Sussex Community Foundation
-
Comic Relief
-
Scope
582
Safe Loves
-
Impetus – Trans Link
9,074
Lottery – Covid-19
1,620
Lottery – Covid-19 Rainbow Café
4,494
Lottery – Covid-19 Grief
3,050
Lottery – Lived Experience
27,313
Safer East Sussex
-
Helpline Partnership
11,226
HIP – Third Sector Comm
2,793
Together Co
-
78,301		 Income
Expenditure
£
£
20,000
(19,238)
5,000
(10,000)
26,507
(23,548)
5,000
(859)
14,291
(14,291)
26,344
(16,961)
2,250
(5,199)
4,484
(4,484)
6,370
(1,059)
5,973
(4,662)
5,000
(3,354)
31,137
(31,137)
10,000
(2,830)
20,525
(20,525)
-
(169)
2,500
(364)
23,988
(16,845)
-
(1,620)
-
(4,494)
-
(3,050)
-
(22,928)
5,000
-
9,000
(20,226)
22,000
(20,828)
4,576
(33)
249,945
(248,704)		 Balance
31 March
2022
£
3,867
-
8,519
4,141
-
9,383
-
-
5,311
1,311
3,181
-
7,170
-
413
2,136
16,217
-
-
-
4,385
5,000
-
3,965
4,543
79,542

Page 19

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

RESTRICTED FUNDS (PRIOR YEAR)
Balance
at 1 April
2020
£

B&HCC
Older Peoples Project
3,155
B&HCCG
-
Emergency Funding Covid-19
-
Tudor Trust – Disability Project
1,913
Rainbow Fund – Dementia Café
2,733
Rainbow Fund
1,637
Grief Encounters
1,291
Survivors Network
-
LGBT Consortium
2,933
Community Roots
2,812
Sussex Community Fund
1,727
Covid-19
-
Lloyds Bank Foundation
10,343
Working Smarter
5,458
Scope
473
Pebbles Trust
711
Impetus – Trans Link
11,038
Lottery – Covid-19
-
Lottery – Covid-19 Rainbow Café
-
Lottery – Covid-19 Grief
-
Lottery – Lived Experience
-
Caf Bank Covid-19 Recovery
-
Helpline Partnership
-
HIP – Third Sector Comm
-
LGBTQ Befriending TC
-
46,224		 Income
Expenditure
£
£
20,000
(20,050)
5,000
-
4,866
(4,866)
23,054
(19,407)
5,843
(8,576)
-
(1,637)
2,397
(3,688)
6,750
(3,801)
-
(2,933)
5,973
(8,785)
2,889
(3,081)
4,866
(4,866)
-
(10,343)
-
(5,458)
141
(32)
-
(711)
22,266
(24,230)
1,650
(30)
5,290
(796)
3,050
-
28,057
(744)
5,000
(5,000)
16,000
(4,774)
22,000
(19,207)
9,920
(9,920)
195,012
(162,935)		 Balance
31 March
2021
£
3,105
5,000
-
5,560
-
-
-
2,949
-
-
1,535
-
-
-
582
-
9,074
1,620
4,494
3,050
27,313
-
11,226
2,793
-
78,301

14. OPERATING LEASE COMMITMENTS

At 31 March 2022, the charity had total commitments under non-cancellable operating leases over the remaining life of those leases of £7,065 (2021: £7,065).

Page 20